{ "url": "https://openlegislation.uk/social-security-contributions-regulations-2001", "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001.json", "id": "uksi/2001/1004", "title": "The Social Security (Contributions) Regulations 2001", "short_title": "Social Security (Contributions) 2001", "long_title": "These Regulations consolidate the regulations relating to Social Security contributions. The principal instruments consolidated are the Social Security (Contributions) Regulations 1979 (S.I. 1979/591) and the Social Security (Contributions) Regulations (Northern Ireland) 1979 (S.R. 1979 No. 186).", "citation": "S.I. 2001/1004", "type": "uksi", "year": "2001", "number": "1004", "version": "current", "date": "2001-03-15", "revised": true, "valid_from": "2026-07-20", "extent": "E+W+S+N.I.", "unapplied_effects": 5, "provisions": [ { "path": "introduction", "kind": "introduction", "number": null, "heading": "Introductory text", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/introduction", "extent": null, "status": null, "parent": null }, { "path": "part/1", "kind": "part", "number": "1", "heading": "GENERAL", "url": null, "extent": null, "status": null, "parent": null }, { "path": "regulation/1", "kind": "regulation", "number": "1", "heading": "Citation, commencement and interpretation", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-1", "extent": "E+W+S+N.I.", "status": null, "parent": "part/1" }, { "path": "part/2", "kind": "part", "number": "2", "heading": "ASSESSMENT OF EARNINGS RELATED CONTRIBUTIONS", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/part-2", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/2", "kind": "regulation", "number": "2", "heading": "Earnings periods", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-2", "extent": null, "status": null, "parent": "part/2" }, { "path": "regulation/3", "kind": "regulation", "number": "3", "heading": "Earnings period for earnings normally paid or treated as paid at regular intervals", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-3", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "regulation/4", "kind": "regulation", "number": "4", "heading": "Earnings period for earnings normally paid otherwise than at regular intervals and not treated as paid at regular intervals", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-4", "extent": null, "status": null, "parent": "part/2" }, { "path": "regulation/5", "kind": "regulation", "number": "5", "heading": "Earnings period for sums deemed to be earnings by virtue of regulations made under section 112 of the Act", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-5", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "regulation/6", "kind": "regulation", "number": "6", "heading": "Earnings period for earnings to be aggregated where the earnings periods for those earnings otherwise would be of different lengths", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-6", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "regulation/7", "kind": "regulation", "number": "7", "heading": "Treatment of earnings paid otherwise than at regular intervals", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-7", "extent": null, "status": null, "parent": "part/2" }, { "path": "regulation/8", "kind": "regulation", "number": "8", "heading": "Earnings periods for directors", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-8", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "regulation/9", "kind": "regulation", "number": "9", "heading": "Earnings period for statutory maternity pay, statutory paternity pay, statutory adoption pay, statutory shared parental pay, statutory sick pay and statutory parental bereavement pay , statutory parental bereavement pay and statutory neonatal care pay paid by the Board", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-9", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "regulation/10", "kind": "regulation", "number": "10", "heading": "Earnings limits and thresholds", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-10", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "regulation/11", "kind": "regulation", "number": "11", "heading": "Prescribed equivalents", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-11", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "regulation/12", "kind": "regulation", "number": "12", "heading": "Calculation of earnings-related contributions", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-12", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "regulation/13", "kind": "regulation", "number": "13", "heading": "General provisions as to aggregation", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-13", "extent": null, "status": null, "parent": "part/2" }, { "path": "regulation/14", "kind": "regulation", "number": "14", "heading": "Aggregation of earnings paid in respect of separate employed earner’s employments under the same employer", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-14", "extent": null, "status": null, "parent": "part/2" }, { "path": "regulation/15", "kind": "regulation", "number": "15", "heading": "Aggregation of earnings paid in respect of different employed earner’s employments by different persons and apportionment of contribution liability", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-15", "extent": null, "status": null, "parent": "part/2" }, { "path": "regulation/16", "kind": "regulation", "number": "16", "heading": "Aggregation of earnings paid after pensionable age", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-16", "extent": null, "status": null, "parent": "part/2" }, { "path": "regulation/17", "kind": "regulation", "number": "17", "heading": "Apportionment of single payment of earnings in respect of different employed earner’s employments by different secondary contributors", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-17", "extent": null, "status": null, "parent": "part/2" }, { "path": "regulation/18", "kind": "regulation", "number": "18", "heading": "Change of earnings period", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-18", "extent": null, "status": null, "parent": "part/2" }, { "path": "regulation/19", "kind": "regulation", "number": "19", "heading": "Holiday payments", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-19", "extent": null, "status": null, "parent": "part/2" }, { "path": "regulation/20", "kind": "regulation", "number": "20", "heading": "Joint employment of spouses or civil partners", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-20", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "regulation/21", "kind": "regulation", "number": "21", "heading": "Annual maxima for those with more than one employment", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-21", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "regulation/22", "kind": "regulation", "number": "22", "heading": "Amounts to be treated as earnings", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-22", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "regulation/22A", "kind": "regulation", "number": "22A", "heading": "Amounts to be treated as earnings in connection with the use of qualifying vehicles other than cycles", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-22A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "regulation/22B", "kind": "regulation", "number": "22B", "heading": "Amounts to be treated as earnings: Part 7A of ITEPA 2003", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-22B", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "regulation/22C", "kind": "regulation", "number": "22C", "heading": "Amounts to be treated as earnings paid to or for the benefit of the earner: Schedule 11 to the Finance (No. 2) Act 2017", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-22C", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "regulation/23", "kind": "regulation", "number": "23", "heading": "Manner of making sickness payments treated as remuneration", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-23", "extent": null, "status": null, "parent": "part/2" }, { "path": "regulation/24", "kind": "regulation", "number": "24", "heading": "Calculation of earnings for the purposes of earnings-related contributions", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-24", "extent": null, "status": null, "parent": "part/2" }, { "path": "regulation/25", "kind": "regulation", "number": "25", "heading": "Payments to be disregarded in the calculation of earnings for the purposes of earnings-related contributions", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-25", "extent": null, "status": null, "parent": "part/2" }, { "path": "regulation/26", "kind": "regulation", "number": "26", "heading": "Certain payments by trustees to be disregarded", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-26", "extent": null, "status": null, "parent": "part/2" }, { "path": "regulation/27", "kind": "regulation", "number": "27", "heading": "Payments to directors which are to be disregarded", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-27", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "regulation/28", "kind": "regulation", "number": "28", "heading": "Liability for Class 1 contributions in respect of earnings normally paid after pensionable age", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-28", "extent": null, "status": null, "parent": "part/2" }, { "path": "regulation/29", "kind": "regulation", "number": "29", "heading": "Liability for Class 1 contributions of persons over pensionable age", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-29", "extent": null, "status": null, "parent": "part/2" }, { "path": "regulation/30", "kind": "regulation", "number": "30", "heading": "Abnormal pay practices", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-30", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "regulation/31", "kind": "regulation", "number": "31", "heading": "Practices avoiding or reducing liability for contributions", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-31", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "part/3", "kind": "part", "number": "3", "heading": "CLASS 1A CONTRIBUTIONS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/32", "kind": "regulation", "number": "32", "heading": "Interpretation for the purposes of this Part", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-32", "extent": null, "status": "repealed", "parent": "part/3" }, { "path": "regulation/33", "kind": "regulation", "number": "33", "heading": "Exception from liability to pay Class 1A contributions in respect of cars made available to members of an employed earner’s family or household in certain circumstances", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-33", "extent": null, "status": "repealed", "parent": "part/3" }, { "path": "regulation/34", "kind": "regulation", "number": "34", "heading": "Class 1A contributions payable where two or more cars are made available concurrently", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-34", "extent": null, "status": "repealed", "parent": "part/3" }, { "path": "regulation/35", "kind": "regulation", "number": "35", "heading": "Reduction of certain Class 1A contributions in the case of a car provided or made available by reason of two or more employments or to two or more employed earners", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-35", "extent": null, "status": "repealed", "parent": "part/3" }, { "path": "regulation/36", "kind": "regulation", "number": "36", "heading": "Reduction of certain Class 1A contributions on account of the number of employments in the cases of something provided or made available by reason of two or more employments and of something provided or made available to two or more employed earners", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-36", "extent": "E+W+S+N.I.", "status": null, "parent": "part/3" }, { "path": "regulation/37", "kind": "regulation", "number": "37", "heading": "Reduction of certain Class 1A contributions in respect of cars made available to disabled employed earners", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-37", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/3" }, { "path": "regulation/38", "kind": "regulation", "number": "38", "heading": "Exception from liability to pay Class 1 contributions in respect of cars made available to disabled employed earners only for business and home to work travel", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-38", "extent": null, "status": null, "parent": "part/3" }, { "path": "regulation/39", "kind": "regulation", "number": "39", "heading": "Calculation of Class 1A contributions", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-39", "extent": null, "status": null, "parent": "part/3" }, { "path": "regulation/40", "kind": "regulation", "number": "40", "heading": "Prescribed general earnings in respect of which Class 1A contributions not payable", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-40", "extent": "E+W+S+N.I.", "status": null, "parent": "part/3" }, { "path": "regulation/40A", "kind": "regulation", "number": "40A", "heading": "Exception from liability to pay Class 1A contributions in respect of an amount representing an amount on which Class 1 or Class 1A contributions have already been paid pursuant to the Social Security Contributions (Limited Liability Partnership) Regulations 2014", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-40A", "extent": null, "status": null, "parent": "part/3" }, { "path": "regulation/40B", "kind": "regulation", "number": "40B", "heading": "Exception from liability to pay Class 1A contributions ... in respect of sporting testimonial payments", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-40B", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/3" }, { "path": "regulation/40C", "kind": "regulation", "number": "40C", "heading": "Special provisions for reporting, payment and collection of Class 1A contributions relating to termination awards", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-40C", "extent": null, "status": null, "parent": "part/3" }, { "path": "regulation/40D", "kind": "regulation", "number": "40D", "heading": "Special provisions for reporting, payment and collection of Class 1A contributions relating to sporting testimonials", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-40D", "extent": null, "status": null, "parent": "part/3" }, { "path": "part/4", "kind": "part", "number": "4", "heading": "CLASS 1B CONTRIBUTIONS", "url": null, "extent": null, "status": null, "parent": null }, { "path": "regulation/41", "kind": "regulation", "number": "41", "heading": "Calculation of Class 1B contributions", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-41", "extent": null, "status": null, "parent": "part/4" }, { "path": "regulation/42", "kind": "regulation", "number": "42", "heading": "Exception from liability to pay Class 1B contributions", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-42", "extent": "E+W+S+N.I.", "status": null, "parent": "part/4" }, { "path": "part/5", "kind": "part", "number": "5", "heading": "EXCEPTION FROM LIABILITY FOR CLASS 2 CONTRIBUTIONS, PROVISIONS ABOUT CLASS 3 CONTRIBUTIONS, AND REALLOCATION AND REFUND OF CONTRIBUTIONS (OTHER THAN CLASS 4)", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/43", "kind": "regulation", "number": "43", "heading": "Exception from ... Class 2 contributions", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-43", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5" }, { "path": "regulation/44", "kind": "regulation", "number": "44", "heading": "Application for, and duration and cancellation of, certificates of exception", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-44", "extent": null, "status": "repealed", "parent": "part/5" }, { "path": "regulation/45", "kind": "regulation", "number": "45", "heading": "Earnings for the purposes of certificates of exception", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-45", "extent": null, "status": "repealed", "parent": "part/5" }, { "path": "regulation/46", "kind": "regulation", "number": "46", "heading": "Certificates of exception—exception from liability for, and entitlement to pay, Class 2 contributions", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-46", "extent": null, "status": "repealed", "parent": "part/5" }, { "path": "regulation/47", "kind": "regulation", "number": "47", "heading": "Return of Class 2 contributions paid by low earners", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-47", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/5" }, { "path": "regulation/48", "kind": "regulation", "number": "48", "heading": "Class 3 contributions", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-48", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5" }, { "path": "regulation/49", "kind": "regulation", "number": "49", "heading": "Precluded Class 3 contributions", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-49", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5" }, { "path": "regulation/49A", "kind": "regulation", "number": "49A", "heading": "Conditions relating to Class 3 contributions: transfers to the Communities’ pension scheme", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-49A", "extent": null, "status": null, "parent": "part/5" }, { "path": "regulation/50", "kind": "regulation", "number": "50", "heading": "Class 3 contributions not paid within prescribed periods", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-50", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5" }, { "path": "regulation/50A", "kind": "regulation", "number": "50A", "heading": "Class 3 contributions: tax years 1996-97 to 2001-02", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-50A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5" }, { "path": "regulation/50B", "kind": "regulation", "number": "50B", "heading": "Class 3 contributions: tax years 1993-94 to 2007-08", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-50B", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/5" }, { "path": "regulation/50C", "kind": "regulation", "number": "50C", "heading": "Class 3 contributions: tax years 2006-07 to 2015-16: unavailability of pension statements 2013-14 to 2016-17", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-50C", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5" }, { "path": "regulation/51", "kind": "regulation", "number": "51", "heading": "Disposal of contributions not properly paid", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-51", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5" }, { "path": "regulation/52", "kind": "regulation", "number": "52", "heading": "Return of contributions paid in error", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-52", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5" }, { "path": "regulation/52A", "kind": "regulation", "number": "52A", "heading": "Return of contributions paid in excess of maxima prescribed in regulation 21", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-52A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5" }, { "path": "regulation/53", "kind": "regulation", "number": "53", "heading": "Return of contributions: further provisions", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-53", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/5" }, { "path": "regulation/54", "kind": "regulation", "number": "54", "heading": "Return of Class 1 contributions paid at the non-contracted out rate instead of at the contracted-out rate", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-54", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/5" }, { "path": "regulation/55", "kind": "regulation", "number": "55", "heading": "Repayment of Class 1A contributions", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-55", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5" }, { "path": "regulation/55A", "kind": "regulation", "number": "55A", "heading": "Repayment of Class 1A contributions: certain earnings no longer treated as earnings for income tax purposes", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-55A", "extent": null, "status": null, "parent": "part/5" }, { "path": "regulation/56", "kind": "regulation", "number": "56", "heading": "Return of precluded Class 3 contributions", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-56", "extent": null, "status": null, "parent": "part/5" }, { "path": "regulation/56A", "kind": "regulation", "number": "56A", "heading": "Repayment of Class 3A contributions", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-56A", "extent": null, "status": null, "parent": "part/5" }, { "path": "regulation/57", "kind": "regulation", "number": "57", "heading": "Calculation of return of contributions", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-57", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5" }, { "path": "regulation/58", "kind": "regulation", "number": "58", "heading": "Reallocation of contributions for benefit purposes", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-58", "extent": null, "status": null, "parent": "part/5" }, { "path": "regulation/59", "kind": "regulation", "number": "59", "heading": "Circumstances in which two-year limit for refunds of Class 1, 1A or 1B contributions not to apply", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-59", "extent": null, "status": null, "parent": "part/5" }, { "path": "part/6", "kind": "part", "number": "6", "heading": "LATE PAID AND UNPAID CONTRIBUTIONS (OTHER THAN CLASS 4 CONTRIBUTIONS)", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/60", "kind": "regulation", "number": "60", "heading": "Treatment for the purpose of contributory benefit of unpaid primary Class 1 contributions where no consent, connivance or negligence on the part of the primary contributor", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-60", "extent": "E+W+S+N.I.", "status": null, "parent": "part/6" }, { "path": "regulation/61", "kind": "regulation", "number": "61", "heading": "Voluntary Class 2 contributions not paid within permitted period", "url": 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null, "status": null, "parent": "part/9" }, { "path": "regulation/126", "kind": "regulation", "number": "126", "heading": "Interpretation", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-126", "extent": null, "status": null, "parent": "part/9/chapter/4" }, { "path": "regulation/127", "kind": "regulation", "number": "127", "heading": "Elections by married women and widows", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-127", "extent": "E+W+S+N.I.", "status": null, "parent": "part/9/chapter/4" }, { "path": "regulation/128", "kind": "regulation", "number": "128", "heading": "Duration of effect of election", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-128", "extent": "E+W+S+N.I.", "status": null, "parent": "part/9/chapter/4" }, { "path": "regulation/129", "kind": "regulation", "number": "129", "heading": "Continuation of elections under regulation 91 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"https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-135", "extent": null, "status": null, "parent": "part/9/chapter/4" }, { "path": "regulation/136", "kind": "regulation", "number": "136", "heading": "Special transitional provisions regarding deemed elections", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-136", "extent": "E+W+S+N.I.", "status": null, "parent": "part/9/chapter/4" }, { "path": "regulation/137", "kind": "regulation", "number": "137", "heading": "Application of regulations 126 to 134 to elections and revocation of elections deemed made under regulations 135 and 136", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-137", "extent": null, "status": null, "parent": "part/9/chapter/4" }, { "path": "regulation/138", "kind": "regulation", "number": "138", "heading": "Savings", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-138", "extent": null, "status": null, "parent": "part/9/chapter/4" }, { "path": "regulation/139", "kind": "regulation", "number": "139", "heading": "Modification of the Act", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-139", "extent": "E+W+S+N.I.", "status": null, "parent": "part/9/chapter/4" }, { "path": "part/9/chapter/5", "kind": "chapter", "number": "Case E—", "heading": "Members of the Forces", "url": null, "extent": null, "status": null, "parent": "part/9" }, { "path": "regulation/140", "kind": "regulation", "number": "140", "heading": "Establishments and organisations of which Her Majesty’s forces are taken to consist", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-140", "extent": null, "status": null, "parent": "part/9/chapter/5" }, { "path": "regulation/141", "kind": "regulation", "number": "141", "heading": "Treatment of serving members of the forces as present in Great Britain", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-141", "extent": null, "status": null, "parent": "part/9/chapter/5" }, { "path": "regulation/142", "kind": "regulation", "number": "142", "heading": "Treatment of contributions paid after that date", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-142", "extent": null, "status": null, "parent": "part/9/chapter/5" }, { "path": "regulation/143", "kind": "regulation", "number": "143", "heading": "Special provisions concerning earnings-related contributions", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-143", "extent": "E+W+S+N.I.", "status": null, "parent": "part/9/chapter/5" }, { "path": "regulation/144", "kind": "regulation", "number": "144", "heading": "Application of the Act and regulations", "url": 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"kind": "regulation", "number": "147", "heading": "Class 2 and Class 3 contributions for periods abroad", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-147", "extent": "E+W+S+N.I.", "status": null, "parent": "part/9/chapter/6" }, { "path": "regulation/148", "kind": "regulation", "number": "148", "heading": "Conditions of payment of ... Class 3 contributions for periods abroad", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-148", "extent": null, "status": null, "parent": "part/9/chapter/6" }, { "path": "regulation/148A", "kind": "regulation", "number": "148A", "heading": "Conditions of payment of Class 3 contributions: transfers to the Communities’ pension scheme", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-148A", "extent": null, "status": null, "parent": "part/9/chapter/6" }, { "path": "regulation/148B", "kind": "regulation", "number": "148B", "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-148B", "extent": null, "status": null, "parent": "part/9/chapter/6" }, { "path": "regulation/148C", "kind": "regulation", "number": "148C", "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-148C", "extent": null, "status": null, "parent": "part/9/chapter/6" }, { "path": "part/9/chapter/7", "kind": "chapter", "number": "CASE G—", "heading": "VOLUNTEER DEVELOPMENT WORKERS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/9" }, { "path": "regulation/149", "kind": "regulation", "number": "149", "heading": "Interpretation", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-149", "extent": "E+W+S+N.I.", "status": null, "parent": "part/9/chapter/7" }, { "path": "regulation/150", "kind": "regulation", "number": "150", "heading": "Certain volunteer development workers to be self-employed earners", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-150", "extent": null, "status": null, "parent": "part/9/chapter/7" }, { "path": "regulation/151", "kind": "regulation", "number": "151", "heading": "Option to pay Class 2 contributions", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-151", "extent": "E+W+S+N.I.", "status": null, "parent": "part/9/chapter/7" }, { "path": "regulation/152", "kind": "regulation", "number": "152", "heading": "Special provision as to residence, rate, annual maximum and method of payment", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-152", "extent": "E+W+S+N.I.", "status": null, "parent": "part/9/chapter/7" }, { "path": "regulation/153", "kind": "regulation", "number": "153", "heading": "Late paid contributions", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-153", "extent": null, "status": null, "parent": "part/9/chapter/7" }, { "path": "regulation/154", "kind": "regulation", "number": "154", "heading": "Modification of the Act and these Regulations", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-154", "extent": null, "status": null, "parent": "part/9/chapter/7" }, { "path": "chapter/1/crossheading/1", "kind": "crossheading", "number": "CASE H", "heading": null, "url": null, "extent": null, "status": null, "parent": "part/9/chapter/7" }, { "path": "chapter/1/crossheading/1-crossheading-1", "kind": "crossheading", "number": "Apprentices: zero-rate secondary Class 1 contribut", "heading": null, "url": null, "extent": null, "status": null, "parent": "chapter/1/crossheading/1" }, { "path": "regulation/154A", "kind": "regulation", "number": "154A", "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-154A", "extent": null, "status": null, "parent": "chapter/1/crossheading/1-crossheading-1" }, { "path": "part/10", "kind": "part", "number": "10", "heading": "MISCELLANEOUS PROVISIONS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "regulation/155", "kind": "regulation", "number": "155", "heading": "Treatment of contribution week falling in two years", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-155", "extent": null, "status": null, "parent": "part/10" }, { "path": "regulation/155A", "kind": "regulation", "number": "155A", "heading": "Decisions taken by officers of the Inland Revenue in respect of contributions which are prescribed for the purposes of section 8(1)(m) of the Transfer Act", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-155A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/10" }, { "path": "regulation/156", "kind": "regulation", "number": "156", "heading": "Northern Ireland", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-156", "extent": "E+W+S+N.I.", "status": null, "parent": "part/10" }, { "path": "regulation/157", "kind": "regulation", "number": "157", "heading": "Revocations", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-157", "extent": null, "status": null, "parent": "part/10" }, { "path": "signature", "kind": "signature", "number": null, "heading": "Signature", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/signature", "extent": null, "status": null, "parent": null }, { "path": "schedule/1", "kind": "schedule", "number": "1", "heading": "PROVISIONS CONFERRING POWERS EXERCISED IN MAKING THESE REGULATIONS", "url": null, "extent": null, "status": null, "parent": null }, { "path": "schedule/1/paragraph/wrapper1n1", "kind": "paragraph", "number": null, "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-1/paragraph-wrapper1n1", "extent": null, "status": null, "parent": "schedule/1" }, { "path": "schedule/1/part/I", "kind": "part", "number": "I", "heading": "POWERS EXERCISED BY THE TREASURY", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-1/part-I", "extent": null, "status": null, "parent": "schedule/1" }, { "path": "schedule/1/part/II", "kind": "part", "number": "II", "heading": "POWERS EXERCISED BY THE COMMISSIONERS OF THE INLAND REVENUE", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-1/part-II", "extent": null, "status": null, "parent": "schedule/1" }, { "path": "schedule/2", "kind": "schedule", "number": "2", "heading": "CALCULATION OF EARNINGS FOR THE PURPOSES OF EARNINGS-RELATED CONTRIBUTIONS IN PARTICULAR CASES", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "schedule/2/paragraph/1", "kind": "paragraph", "number": "1", "heading": "Calculation of earnings", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-2/paragraph-1", "extent": null, "status": null, "parent": "schedule/2" }, { "path": "schedule/2/paragraph/2", "kind": "paragraph", "number": "2", "heading": "Calculation of earnings in respect of beneficial interest in assets within Part IV of Schedule 3", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-2/paragraph-2", "extent": null, "status": null, "parent": "schedule/2" }, { "path": "schedule/2/paragraph/3", "kind": "paragraph", "number": "3", "heading": "Valuation of beneficial interest in units in a unit trust scheme", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-2/paragraph-3", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/2" }, { "path": "schedule/2/paragraph/wrapper2n1", "kind": "paragraph", "number": null, "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-2/paragraph-wrapper2n1", "extent": null, "status": null, "parent": "schedule/2" }, { "path": "schedule/2/paragraph/4", "kind": "paragraph", "number": "4", "heading": "Conferment of a beneficial interest in an option to acquire asset falling within Part IV of Schedule 3", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-2/paragraph-4", "extent": null, "status": null, "parent": "schedule/2" }, { "path": "schedule/2/paragraph/wrapper3n1", "kind": "paragraph", "number": null, "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-2/paragraph-wrapper3n1", "extent": null, "status": null, "parent": "schedule/2" }, { "path": "schedule/2/paragraph/5", "kind": "paragraph", "number": "5", "heading": "Readily convertible assets", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-2/paragraph-5", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/2" }, { "path": "schedule/2/paragraph/6", "kind": "paragraph", "number": "6", "heading": "Assets not readily convertible: beneficial interests in alcoholic liquor on which duty has not been paid, gemstones and certain vouchers and non-cash vouchers", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-2/paragraph-6", "extent": null, "status": null, "parent": "schedule/2" }, { "path": "schedule/2/paragraph/wrapper4n1", "kind": "paragraph", "number": null, "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-2/paragraph-wrapper4n1", "extent": null, "status": null, "parent": "schedule/2" }, { "path": "schedule/2/paragraph/7", "kind": "paragraph", "number": "7", "heading": "Convertible and restricted interests in securities and convertible and restricted securities", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-2/paragraph-7", "extent": null, "status": null, "parent": "schedule/2" }, { "path": "schedule/2/paragraph/8", "kind": "paragraph", "number": "8", "heading": "Convertible interest in shares", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-2/paragraph-8", "extent": null, "status": "repealed", "parent": "schedule/2" }, { "path": "schedule/2/paragraph/wrapper6n1", "kind": "paragraph", "number": null, "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-2/paragraph-wrapper6n1", "extent": null, "status": null, "parent": "schedule/2" }, { "path": "schedule/2/paragraph/9", "kind": "paragraph", "number": "9", "heading": "Assignment or release of right to acquire shares where neither right nor shares readily convertible", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-2/paragraph-9", "extent": null, "status": "repealed", "parent": "schedule/2" }, { "path": "schedule/2/paragraph/10", "kind": "paragraph", "number": "10", "heading": "Assignment or release of a right, acquired as director or employee before 6th April 1999, to acquire shares where neither right nor shares readily convertible", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-2/paragraph-10", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "schedule/2" }, { "path": "schedule/2/paragraph/11", "kind": "paragraph", "number": "11", "heading": "Exercise of a replacement right to acquire shares, obtained as an earner before 6th April 1999", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-2/paragraph-11", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/2" }, { "path": "schedule/2/paragraph/11A", "kind": "paragraph", "number": "11A", "heading": "Exercise, assignment or release of share option — market value of option or resulting shares increased by things done otherwise than for genuine commercial purposes", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-2/paragraph-11A", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/2" }, { "path": "schedule/2/paragraph/12", "kind": "paragraph", "number": "12", "heading": "Interpretation of paragraphs 9, 10 and 11", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-2/paragraph-12", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "schedule/2" }, { "path": "schedule/2/paragraph/wrapper7n1", "kind": "paragraph", "number": null, "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-2/paragraph-wrapper7n1", "extent": null, "status": null, "parent": "schedule/2" }, { "path": "schedule/2/paragraph/13", "kind": "paragraph", "number": "13", "heading": "Apportionment of a payment to a retirement benefits scheme for the benefit of two or more people", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-2/paragraph-13", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "schedule/2" }, { "path": "schedule/2/paragraph/14", "kind": "paragraph", "number": "14", "heading": "Valuation of non-cash vouchers", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-2/paragraph-14", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/2" }, { "path": "schedule/2/paragraph/14A", "kind": "paragraph", "number": "14A", "heading": "Valuation of non-cash vouchers provided under optional remuneration arrangements", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-2/paragraph-14A", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/2" }, { "path": "schedule/2/paragraph/15", "kind": "paragraph", "number": "15", "heading": "Apportionment of earnings comprised in a cash or non-cash voucher provided for benefit of two or more employed earners", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-2/paragraph-15", "extent": null, "status": null, "parent": "schedule/2" }, { "path": "schedule/3", "kind": "schedule", "number": "3", "heading": "PAYMENTS TO BE DISREGARDED IN THE CALCULATION OF EARNINGS FOR THE PURPOSES OF EARNINGS-RELATED CONTRIBUTIONS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "schedule/3/part/I", "kind": "part", "number": "I", "heading": "INTRODUCTORY", "url": null, "extent": null, "status": null, "parent": "schedule/3" }, { "path": "schedule/3/part/I/paragraph/1", "kind": "paragraph", "number": "1", "heading": "Introduction", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-I/paragraph-1", "extent": null, "status": null, "parent": "schedule/3/part/I" }, { "path": "schedule/3/part/I/paragraph/2", "kind": "paragraph", "number": "2", "heading": "Interpretation", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-I/paragraph-2", "extent": null, "status": null, "parent": "schedule/3/part/I" }, { "path": "schedule/3/part/II", "kind": "part", "number": "II", "heading": "PAYMENTS IN KIND", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3" }, { "path": "schedule/3/part/II/paragraph/1", "kind": "paragraph", "number": "1", "heading": "Certain payments in kind to be disregarded", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-II/paragraph-1", "extent": null, "status": null, "parent": "schedule/3/part/II" }, { "path": "schedule/3/part/II/paragraph/wrapper9n1", "kind": "paragraph", "number": null, "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-II/paragraph-wrapper9n1", "extent": null, "status": null, "parent": "schedule/3/part/II" }, { "path": "schedule/3/part/II/paragraph/2", "kind": "paragraph", "number": "2", "heading": "Payments by way of assets not to be disregarded", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-II/paragraph-2", "extent": null, "status": null, "parent": "schedule/3/part/II" }, { "path": "schedule/3/part/III", "kind": "part", "number": "III", "heading": "PAYMENTS BY WAY OF READILY CONVERTIBLE ASSETS NOT DISREGARDED AS PAYMENTS IN KIND", "url": null, "extent": null, "status": null, "parent": "schedule/3" }, { "path": "schedule/3/part/III/paragraph/1", "kind": "paragraph", "number": "1", "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-III/paragraph-1", "extent": null, "status": null, "parent": "schedule/3/part/III" }, { "path": "schedule/3/part/III/paragraph/2", "kind": "paragraph", "number": "2", "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-III/paragraph-2", "extent": null, "status": null, "parent": "schedule/3/part/III" }, { "path": "schedule/3/part/III/paragraph/3", "kind": "paragraph", "number": "3", "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-III/paragraph-3", "extent": null, "status": null, "parent": "schedule/3/part/III" }, { "path": "schedule/3/part/IV", "kind": "part", "number": "IV", "heading": "PAYMENTS BY WAY OF SPECIFIC ASSETS NOT DISREGARDED AS PAYMENTS IN KIND", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3" }, { "path": "schedule/3/part/IV/paragraph/1", "kind": "paragraph", "number": "1", "heading": "Securities", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IV/paragraph-1", "extent": null, "status": null, "parent": "schedule/3/part/IV" }, { "path": "schedule/3/part/IV/paragraph/wrapper11n1", "kind": "paragraph", "number": null, "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IV/paragraph-wrapper11n1", "extent": null, "status": null, "parent": "schedule/3/part/IV" }, { "path": "schedule/3/part/IV/paragraph/2", "kind": "paragraph", "number": "2", "heading": "Certain debentures and other securities for loans", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IV/paragraph-2", "extent": null, "status": "repealed", "parent": "schedule/3/part/IV" }, { "path": "schedule/3/part/IV/paragraph/3", "kind": "paragraph", "number": "3", "heading": "Loans stocks of public and local authorities", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IV/paragraph-3", "extent": null, "status": "repealed", "parent": "schedule/3/part/IV" }, { "path": "schedule/3/part/IV/paragraph/wrapper12n1", "kind": "paragraph", "number": null, "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IV/paragraph-wrapper12n1", "extent": null, "status": null, "parent": "schedule/3/part/IV" }, { "path": "schedule/3/part/IV/paragraph/4", "kind": "paragraph", "number": "4", "heading": "Warrants etc for loan stock and debentures", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IV/paragraph-4", "extent": null, "status": "repealed", "parent": "schedule/3/part/IV" }, { "path": "schedule/3/part/IV/paragraph/5", "kind": "paragraph", "number": "5", "heading": "Units in collective investment schemes", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IV/paragraph-5", "extent": null, "status": "repealed", "parent": "schedule/3/part/IV" }, { "path": "schedule/3/part/IV/paragraph/wrapper13n1", "kind": "paragraph", "number": null, "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IV/paragraph-wrapper13n1", "extent": null, "status": null, "parent": "schedule/3/part/IV" }, { "path": "schedule/3/part/IV/paragraph/6", "kind": "paragraph", "number": "6", "heading": "Options to acquire assets, currency, precious metals or other options", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IV/paragraph-6", "extent": null, "status": null, "parent": "schedule/3/part/IV" }, { "path": "schedule/3/part/IV/paragraph/7", "kind": "paragraph", "number": "7", "heading": "Contracts for futures", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IV/paragraph-7", "extent": null, "status": "repealed", "parent": "schedule/3/part/IV" }, { "path": "schedule/3/part/IV/paragraph/wrapper14n1", "kind": "paragraph", "number": null, "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IV/paragraph-wrapper14n1", "extent": null, "status": null, "parent": "schedule/3/part/IV" }, { "path": "schedule/3/part/IV/paragraph/8", "kind": "paragraph", "number": "8", "heading": "Contracts for differences or to secure profit by reference to movements of indices", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IV/paragraph-8", "extent": null, "status": "repealed", "parent": "schedule/3/part/IV" }, { "path": "schedule/3/part/IV/paragraph/9", "kind": "paragraph", "number": "9", "heading": "Alcoholic liquor on which duty has not been paid", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IV/paragraph-9", "extent": null, "status": null, "parent": "schedule/3/part/IV" }, { "path": "schedule/3/part/IV/paragraph/10", "kind": "paragraph", "number": "10", "heading": "Gemstones", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IV/paragraph-10", "extent": null, "status": null, "parent": "schedule/3/part/IV" }, { "path": "schedule/3/part/IV/paragraph/11", "kind": "paragraph", "number": "11", "heading": "Certificates etc. conferring rights in respect of assets", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IV/paragraph-11", "extent": null, "status": null, "parent": "schedule/3/part/IV" }, { "path": "schedule/3/part/IV/paragraph/12", "kind": "paragraph", "number": "12", "heading": "Vouchers", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IV/paragraph-12", "extent": null, "status": null, "parent": "schedule/3/part/IV" }, { "path": "schedule/3/part/V", "kind": "part", "number": "V", "heading": "CERTAIN NON-CASH VOUCHERS TO BE DISREGARDED AS PAYMENTS IN KIND", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3" }, { "path": "schedule/3/part/V/paragraph/1", "kind": "paragraph", "number": "1", "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-V/paragraph-1", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/V" }, { "path": "schedule/3/part/V/paragraph/2", "kind": "paragraph", "number": "2", "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-V/paragraph-2", "extent": null, "status": null, "parent": "schedule/3/part/V" }, { "path": "schedule/3/part/V/paragraph/wrapper15n1", "kind": "paragraph", "number": null, "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-V/paragraph-wrapper15n1", "extent": null, "status": null, "parent": "schedule/3/part/V" }, { "path": "schedule/3/part/V/paragraph/3", "kind": "paragraph", "number": "3", "heading": null, "url": 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"status": null, "parent": "schedule/3/part/V" }, { "path": "schedule/3/part/V/paragraph/5A", "kind": "paragraph", "number": "5A", "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-V/paragraph-5A", "extent": null, "status": null, "parent": "schedule/3/part/V" }, { "path": "schedule/3/part/V/paragraph/5B", "kind": "paragraph", "number": "5B", "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-V/paragraph-5B", "extent": null, "status": null, "parent": "schedule/3/part/V" }, { "path": "schedule/3/part/V/paragraph/6", "kind": "paragraph", "number": "6", "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-V/paragraph-6", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/V" }, { "path": "schedule/3/part/V/paragraph/6A", "kind": "paragraph", "number": "6A", "heading": "Meal vouchers", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-V/paragraph-6A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "schedule/3/part/V" }, { "path": "schedule/3/paragraph/6B", "kind": "paragraph", "number": "6B", "heading": "Interpretation – qualifying childcare vouchers", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-6B", "extent": null, "status": null, "parent": "schedule/3/part/V" }, { "path": "schedule/3/part/V/paragraph/7", "kind": "paragraph", "number": "7", "heading": "Qualifying childcare vouchers for eligible employees who joined a scheme before 6th April 2011", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-V/paragraph-7", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/V" }, { "path": "schedule/3/paragraph/7A", "kind": "paragraph", "number": "7A", "heading": "Qualifying childcare vouchers for eligible employees who joined a scheme on or after 6th April 2011, or before 6th April 2011 where there has been a break in employment or a 52 week break in receiving vouchers recommencing on or after 6th April 2011", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-7A", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/V" }, { "path": "schedule/3/part/V/paragraph/8", "kind": "paragraph", "number": "8", "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-V/paragraph-8", "extent": null, "status": null, "parent": "schedule/3/part/V" }, { "path": "schedule/3/paragraph/9", "kind": "paragraph", "number": "9", "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-9", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/V" }, { "path": "schedule/3/part/VI", "kind": "part", "number": "VI", "heading": "PENSIONS AND PENSION CONTRIBUTIONS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3" }, { "path": "schedule/3/part/VI/paragraph/1", "kind": "paragraph", "number": "1", "heading": "Pension payments and pension contributions disregarded", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VI/paragraph-1", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/VI" }, { "path": "schedule/3/part/VI/paragraph/2", "kind": "paragraph", "number": "2", "heading": "Contributions to, and benefits from, registered pension schemes", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VI/paragraph-2", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/VI" }, { "path": "schedule/3/part/VI/paragraph/3", "kind": "paragraph", "number": "3", "heading": "Migrant member relief and corresponding relief etc.", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VI/paragraph-3", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/VI" }, { "path": "schedule/3/part/VI/paragraph/4", "kind": "paragraph", "number": "4", "heading": "Funded unapproved retirement benefit schemes.", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VI/paragraph-4", "extent": null, "status": null, "parent": "schedule/3/part/VI" }, { "path": "schedule/3/part/VI/paragraph/5", "kind": "paragraph", "number": "5", "heading": "Payments to pension previously taken into account in calculating earnings", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VI/paragraph-5", "extent": null, "status": null, "parent": "schedule/3/part/VI" }, { "path": "schedule/3/part/VI/paragraph/6", "kind": "paragraph", "number": "6", "heading": "Payments in good faith to scheme solely for providing approved benefits.", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VI/paragraph-6", "extent": null, "status": "repealed", "parent": "schedule/3/part/VI" }, { "path": "schedule/3/part/VI/paragraph/7", "kind": "paragraph", "number": "7", "heading": "Payments to and benefits from pension schemes exempt from UK taxation under double taxation agreements", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VI/paragraph-7", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/VI" }, { "path": "schedule/3/part/VI/paragraph/8", "kind": "paragraph", "number": "8", "heading": "Contributions to, and benefits from, employer-financed retirement benefits schemes", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VI/paragraph-8", "extent": null, "status": null, "parent": "schedule/3/part/VI" }, { "path": "schedule/3/part/VI/paragraph/9", "kind": "paragraph", "number": "9", "heading": "Contributions to, and pension payments from, employer-financed pension only schemes", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VI/paragraph-9", "extent": null, "status": null, "parent": "schedule/3/part/VI" }, { "path": "schedule/3/part/VI/paragraph/10", "kind": "paragraph", "number": "10", "heading": "Payments from employer-financed retirement benefits schemes and employer-financed pension only schemes", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VI/paragraph-10", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/VI" }, { "path": "schedule/3/paragraph/10A", "kind": "paragraph", "number": "10A", "heading": "Armed forces early departure scheme payments", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-10A", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/VI" }, { "path": "schedule/3/part/VI/paragraph/11", "kind": "paragraph", "number": "11", "heading": "Superannuation funds to which section 615(3) of the Taxes Act applies", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VI/paragraph-11", "extent": null, "status": null, "parent": "schedule/3/part/VI" }, { "path": "schedule/3/paragraph/12", "kind": "paragraph", "number": "12", "heading": "Independent advice in respect of conversions and transfers of pension scheme benefits", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-12", "extent": null, "status": null, "parent": "schedule/3/part/VI" }, { "path": "schedule/3/paragraph/13", "kind": "paragraph", "number": "13", "heading": "Payments and reimbursements of the cost of pensions advice", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-13", "extent": null, "status": null, "parent": "schedule/3/part/VI" }, { "path": "schedule/3/paragraph/14", "kind": "paragraph", "number": "14", "heading": "Compensation payments under Part 1 of the Public Service Pensions and Judicial Offices Act 2022", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-14", "extent": null, "status": null, "parent": "schedule/3/part/VI" }, { "path": "schedule/3/paragraph/15", "kind": "paragraph", "number": "15", "heading": "War Widows Recognition payments", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-15", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/VI" }, { "path": "schedule/3/paragraph/16n1", "kind": "paragraph", "number": "16", "heading": "The qualifying amount of a tax redress payment in respect of an MPs’, Senedd or Assembly pension scheme", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-16n1", "extent": null, "status": null, "parent": "schedule/3/part/VI" }, { "path": "schedule/3/part/VII", "kind": "part", "number": "VII", "heading": "PAYMENTS IN RESPECT OF TRAINING AND SIMILAR COURSES", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3" }, { "path": "schedule/3/part/VII/paragraph/1", "kind": "paragraph", "number": "1", "heading": "Payments in respect of training and similar payment disregarded", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VII/paragraph-1", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/VII" }, { "path": "schedule/3/part/VII/paragraph/2", "kind": "paragraph", "number": "2", "heading": "Work-related training", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VII/paragraph-2", "extent": null, "status": null, "parent": "schedule/3/part/VII" }, { "path": "schedule/3/part/VII/paragraph/3", "kind": "paragraph", "number": "3", "heading": "Education and training funded by employers", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VII/paragraph-3", "extent": null, "status": null, "parent": "schedule/3/part/VII" }, { "path": "schedule/3/part/VII/paragraph/4", "kind": "paragraph", "number": "4", "heading": "New Deal 50plus: employment grant and training credit", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VII/paragraph-4", "extent": null, "status": null, "parent": "schedule/3/part/VII" }, { "path": "schedule/3/part/VII/paragraph/5", "kind": "paragraph", "number": "5", "heading": "Retraining courses for recipients of jobseeker’s allowance", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VII/paragraph-5", "extent": null, "status": null, "parent": "schedule/3/part/VII" }, { "path": "schedule/3/part/VII/paragraph/6", "kind": "paragraph", "number": "6", "heading": "Payments to Jobmatch participants", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VII/paragraph-6", "extent": null, "status": null, "parent": "schedule/3/part/VII" }, { "path": "schedule/3/part/VII/paragraph/7", "kind": "paragraph", "number": "7", "heading": "Vouchers provided to Jobmatch participants", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VII/paragraph-7", "extent": null, "status": null, "parent": "schedule/3/part/VII" }, { "path": "schedule/3/part/VII/paragraph/8", "kind": "paragraph", "number": "8", "heading": "Employment Retention and Advancement payments", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VII/paragraph-8", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/VII" }, { "path": "schedule/3/part/VII/paragraph/9", "kind": "paragraph", "number": "9", "heading": "Return to Work Credit", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VII/paragraph-9", "extent": null, "status": null, "parent": "schedule/3/part/VII" }, { "path": "schedule/3/part/VII/paragraph/10", "kind": "paragraph", "number": "10", "heading": "Working Neighbourhoods Pilot", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VII/paragraph-10", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/VII" }, { "path": "schedule/3/part/VII/paragraph/11", "kind": "paragraph", "number": "11", "heading": "In-Work Credit", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VII/paragraph-11", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/VII" }, { "path": "schedule/3/part/VII/paragraph/12", "kind": "paragraph", "number": "12", "heading": "Payments made by employers to earners in full-time attendance at universities &c.", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VII/paragraph-12", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/VII" }, { "path": "schedule/3/part/VIII", "kind": "part", "number": "VIII", "heading": "TRAVELLING, RELOCATION AND OTHER EXPENSES AND ALLOWANCES OF THE EMPLOYMENT", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3" }, { "path": "schedule/3/part/VIII/paragraph/1", "kind": "paragraph", "number": "1", "heading": "Travelling, relocation and incidental expenses disregarded", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-1", "extent": null, "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/paragraph/1A", "kind": "paragraph", "number": "1A", "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-1A", "extent": null, "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/part/VIII/paragraph/2", "kind": "paragraph", "number": "2", "heading": "Relocation expenses", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-2", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/part/VIII/paragraph/3", "kind": "paragraph", "number": "3", "heading": "Travelling expenses—general", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-3", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/paragraph/3ZA", "kind": "paragraph", "number": "3ZA", "heading": "Meaning of “workplace” and “permanent workplace”", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-3ZA", "extent": null, "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/paragraph/3ZB", "kind": "paragraph", "number": "3ZB", "heading": "Travel for necessary attendance: employment intermediaries", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-3ZB", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/paragraph/3A", "kind": "paragraph", "number": "3A", "heading": "Travel by unpaid directors of not-for-profit companies", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-3A", "extent": null, "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/paragraph/3B", "kind": "paragraph", "number": "3B", "heading": "Travel where directorship held as part of a trade or profession", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-3B", "extent": null, "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/paragraph/3C", "kind": "paragraph", "number": "3C", "heading": "Travel between linked employments", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-3C", "extent": null, "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/part/VIII/paragraph/4", "kind": "paragraph", "number": "4", "heading": "Travel at start or finish of overseas employment", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-4", "extent": null, "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/part/VIII/paragraph/4A", "kind": "paragraph", "number": "4A", "heading": "Travel between employments where duties performed abroad", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-4A", "extent": null, "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/part/VIII/paragraph/4B", "kind": "paragraph", "number": "4B", "heading": "Travel costs and expenses where duties performed abroad: earner’s travel", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-4B", "extent": null, "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/part/VIII/paragraph/4C", "kind": "paragraph", "number": "4C", "heading": "Travel costs and expenses where duties performed abroad: visiting spouse’s, civil partner's or child’s travel", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-4C", "extent": null, "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/part/VIII/paragraph/4D", "kind": "paragraph", "number": "4D", "heading": "Foreign accommodation and subsistence costs and expenses (overseas employments)", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-4D", "extent": null, "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/part/VIII/paragraph/5", "kind": "paragraph", "number": "5", "heading": "Travel costs and expenses of non-resident or qualifying new resident employee or the employee’s spouse, civil partner or child where duties performed in the United Kingdom", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-5", "extent": null, "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/part/VIII/paragraph/6", "kind": "paragraph", "number": "6", "heading": "Travelling expenses of workers on offshore gas and oil rigs", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-6", "extent": null, "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/part/VIII/paragraph/7", "kind": "paragraph", "number": "7", "heading": "Payments connected with cars and vans and exempt heavy goods vehicles provided for private use", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-7", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/part/VIII/paragraph/7A", "kind": "paragraph", "number": "7A", "heading": "Qualifying amounts of relevant motoring expenditure", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-7A", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/part/VIII/paragraph/7B", "kind": "paragraph", "number": "7B", "heading": "Qualifying amounts of mileage allowance payment in respect of cycles", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-7B", "extent": null, "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/part/VIII/paragraph/7C", "kind": "paragraph", "number": "7C", "heading": "Qualifying amounts of passenger payment", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-7C", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/part/VIII/paragraph/7D", "kind": "paragraph", "number": "7D", "heading": "Car fuel", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-7D", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/paragraph/7E", "kind": "paragraph", "number": "7E", "heading": "Van fuel", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-7E", "extent": null, "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/part/VIII/paragraph/8", "kind": "paragraph", "number": "8", "heading": "Car parking facilities", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-8", "extent": null, "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/paragraph/8A", "kind": "paragraph", "number": "8A", "heading": "Amounts exempted from income tax under section 289A of ITEPA 2003", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-8A", "extent": null, "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/paragraph/8B", "kind": "paragraph", "number": "8B", "heading": "Payments exempted from income tax under section 299B of ITEPA 2003", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-8B", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/paragraph/8C", "kind": "paragraph", "number": "8C", "heading": "Payments exempted from income tax under section 316ZA of ITEPA 2003", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-8C", "extent": null, "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/paragraph/8D", "kind": "paragraph", "number": "8D", "heading": "Payments exempted from income tax under section 320D of ITEPA 2003", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-8D", "extent": null, "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/part/VIII/paragraph/9", "kind": "paragraph", "number": "9", "heading": "Specific and distinct payments of, or towards, expenses actually incurred", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-9", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/part/VIII/paragraph/10", "kind": "paragraph", "number": "10", "heading": "council tax or water or sewerage charges on accommodation provided for employee’s use", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-10", "extent": null, "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/part/VIII/paragraph/11", "kind": "paragraph", "number": "11", "heading": "rates or water or sewerage charges on accommodation provided for employee’s use", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-11", "extent": null, "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/part/VIII/paragraph/12", "kind": "paragraph", "number": "12", "heading": "Foreign service allowance", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-12", "extent": null, "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/part/VIII/paragraph/12A", "kind": "paragraph", "number": "12A", "heading": "HM Forces’ Operational Allowance", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-12A", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/paragraph/12B", "kind": "paragraph", "number": "12B", "heading": "HM Forces’ Council Tax Relief", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-12B", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/paragraph/12C", "kind": "paragraph", "number": "12C", "heading": "HM Forces’ Continuity of 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"url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-14", "extent": null, "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/paragraph/14A", "kind": "paragraph", "number": "14A", "heading": "Recommended medical treatment", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-14A", "extent": null, "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/part/VIII/paragraph/15", "kind": "paragraph", "number": "15", "heading": "Experts Seconded to European Commission", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-15", "extent": null, "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/paragraph/15A", "kind": "paragraph", "number": "15A", "heading": "Experts seconded to a body of the European Union", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-15A", "extent": null, "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/paragraph/16", "kind": "paragraph", "number": "16", "heading": "Expenses of MPs and other representatives", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-16", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/paragraph/17", "kind": "paragraph", "number": "17", "heading": "Travel expenses of members of local authorities etc", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-17", "extent": null, "status": null, "parent": "schedule/3/part/VIII" }, { "path": "schedule/3/part/IX", "kind": "part", "number": "IX", "heading": "Incentives by way of securities.", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3" }, { "path": "schedule/3/part/IX/paragraph/1", "kind": "paragraph", "number": "1", "heading": "Certain payments by way of securities, restricted securities and restricted interests in securities, and gains arising from them, disregarded", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IX/paragraph-1", "extent": null, "status": null, "parent": "schedule/3/part/IX" }, { "path": "schedule/3/part/IX/paragraph/2", "kind": "paragraph", "number": "2", "heading": "Shares in secondary contributor or associated body", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IX/paragraph-2", "extent": null, "status": "repealed", "parent": "schedule/3/part/IX" }, { "path": "schedule/3/part/IX/paragraph/3", "kind": "paragraph", "number": "3", "heading": "Rights to acquire securities", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IX/paragraph-3", "extent": null, "status": null, "parent": "schedule/3/part/IX" }, { "path": "schedule/3/part/IX/paragraph/3A", "kind": "paragraph", "number": "3A", "heading": "“Short” share options granted on or after 6th April 1999", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IX/paragraph-3A", "extent": null, "status": "repealed", "parent": "schedule/3/part/IX" }, { "path": "schedule/3/part/IX/paragraph/4", "kind": "paragraph", "number": "4", "heading": "Enterprise management incentives", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IX/paragraph-4", "extent": null, "status": "repealed", "parent": "schedule/3/part/IX" }, { "path": "schedule/3/part/IX/paragraph/5", "kind": "paragraph", "number": "5", "heading": "Priority share allocations", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IX/paragraph-5", "extent": null, "status": null, "parent": "schedule/3/part/IX" }, { "path": "schedule/3/part/IX/paragraph/6", "kind": "paragraph", "number": "6", "heading": "Partnership share agreements", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IX/paragraph-6", "extent": null, "status": null, "parent": "schedule/3/part/IX" }, { "path": "schedule/3/part/IX/paragraph/wrapper25n1", "kind": "paragraph", "number": null, "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IX/paragraph-wrapper25n1", "extent": null, "status": null, "parent": "schedule/3/part/IX" }, { "path": "schedule/3/part/IX/paragraph/7", "kind": "paragraph", "number": "7", "heading": "Shares under share incentive plans", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IX/paragraph-7", "extent": null, "status": null, "parent": "schedule/3/part/IX" }, { "path": "schedule/3/part/IX/paragraph/7An1", "kind": "paragraph", "number": "7A", "heading": "Securities and interests in securities which are not readily convertible assets", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IX/paragraph-7An1", "extent": null, "status": null, "parent": "schedule/3/part/IX" }, { "path": "schedule/3/part/IX/paragraph/8", "kind": "paragraph", "number": "8", "heading": "Shares under approved profit sharing schemes", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IX/paragraph-8", "extent": null, "status": "repealed", "parent": "schedule/3/part/IX" }, { "path": "schedule/3/part/IX/paragraph/9", "kind": "paragraph", "number": "9", "heading": "Restricted securities and restricted interests in securities", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IX/paragraph-9", "extent": null, "status": null, "parent": "schedule/3/part/IX" }, { "path": "schedule/3/part/IX/paragraph/10", "kind": "paragraph", "number": "10", "heading": "Conditional interest in shares: gains from exercise etc. of share options", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IX/paragraph-10", "extent": null, "status": "repealed", "parent": "schedule/3/part/IX" }, { "path": "schedule/3/part/IX/paragraph/11", "kind": "paragraph", "number": "11", "heading": "Convertible shares", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IX/paragraph-11", "extent": null, "status": "repealed", "parent": "schedule/3/part/IX" }, { "path": "schedule/3/part/IX/paragraph/12", "kind": "paragraph", "number": "12", "heading": "Convertible shares: gains from the exercise etc. of share options", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IX/paragraph-12", "extent": null, "status": "repealed", "parent": "schedule/3/part/IX" }, { "path": "schedule/3/part/IX/paragraph/13", "kind": "paragraph", "number": "13", "heading": "Share option gains by directors and employees", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IX/paragraph-13", "extent": null, "status": "repealed", "parent": "schedule/3/part/IX" }, { "path": "schedule/3/part/IX/paragraph/14", "kind": "paragraph", "number": "14", "heading": "Shares acquired under options granted before 9th April 1998", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IX/paragraph-14", "extent": null, "status": "repealed", "parent": "schedule/3/part/IX" }, { "path": "schedule/3/part/IX/paragraph/15", "kind": "paragraph", "number": "15", "heading": "Assignment or release of option", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IX/paragraph-15", "extent": null, "status": "repealed", "parent": "schedule/3/part/IX" }, { "path": 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"parent": "schedule/3/part/X" }, { "path": "schedule/3/paragraph/2A", "kind": "paragraph", "number": "2A", "heading": "Payments connected to amounts within regulation 22B", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-2A", "extent": null, "status": null, "parent": "schedule/3/part/X" }, { "path": "schedule/3/part/X/paragraph/3", "kind": "paragraph", "number": "3", "heading": "Payments discharging liability for secondary Class 1 contributions following election under paragraph 3B of Schedule 1 to the Contributions and Benefits Act", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-X/paragraph-3", "extent": null, "status": null, "parent": "schedule/3/part/X" }, { "path": "schedule/3/part/X/paragraph/4", "kind": "paragraph", "number": "4", "heading": "Payments by way of incidental overnight expenses", "url": 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"https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-X/paragraph-7", "extent": null, "status": null, "parent": "schedule/3/part/X" }, { "path": "schedule/3/part/X/paragraph/8", "kind": "paragraph", "number": "8", "heading": "Expenses and other payments not charged to income tax under miscellaneous exemptions", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-X/paragraph-8", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/X" }, { "path": "schedule/3/part/X/paragraph/9", "kind": "paragraph", "number": "9", "heading": "VAT on the supply of goods and services by employed earner", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-X/paragraph-9", "extent": null, "status": null, "parent": "schedule/3/part/X" }, { "path": "schedule/3/part/X/paragraph/10", "kind": "paragraph", "number": "10", "heading": "Employee’s liabilities and indemnity 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"https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-X/paragraph-13", "extent": null, "status": null, "parent": "schedule/3/part/X" }, { "path": "schedule/3/part/X/paragraph/14", "kind": "paragraph", "number": "14", "heading": "Payments to miners and former miners, etc. in lieu of coal", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-X/paragraph-14", "extent": null, "status": null, "parent": "schedule/3/part/X" }, { "path": "schedule/3/part/X/paragraph/15", "kind": "paragraph", "number": "15", "heading": "Rewards for assistance with lost or stolen cards", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-X/paragraph-15", "extent": null, "status": null, "parent": "schedule/3/part/X" }, { "path": "schedule/3/part/X/paragraph/16", "kind": "paragraph", "number": "16", "heading": "Student loans", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-X/paragraph-16", "extent": null, "status": null, "parent": "schedule/3/part/X" }, { "path": "schedule/3/part/X/paragraph/17", "kind": "paragraph", "number": "17", "heading": "Payment of PAYE tax in respect of notional payment", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-X/paragraph-17", "extent": null, "status": null, "parent": "schedule/3/part/X" }, { "path": "schedule/3/paragraph/19", "kind": "paragraph", "number": "19", "heading": "Payments made from the In-Work Emergency Fund", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-19", "extent": null, "status": null, "parent": "schedule/3/part/X" }, { "path": "schedule/3/paragraph/20", "kind": "paragraph", "number": "20", "heading": "Up-Front Childcare Fund payments", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-20", "extent": null, "status": null, "parent": "schedule/3/part/X" }, { "path": "schedule/3/paragraph/21", "kind": "paragraph", "number": "21", "heading": "Better off in Work Credit payments", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-21", "extent": null, "status": null, "parent": "schedule/3/part/X" }, { "path": "schedule/3/paragraph/22", "kind": "paragraph", "number": "22", "heading": "Fees relating to the Protection of Vulnerable Groups (Scotland) Scheme", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-22", "extent": null, "status": null, "parent": "schedule/3/part/X" }, { "path": "schedule/3/paragraph/23", "kind": "paragraph", "number": "23", "heading": "Fees relating to the Disclosure and Barring Service", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-23", "extent": null, "status": null, "parent": "schedule/3/part/X" }, { "path": "schedule/3/paragraph/24", "kind": "paragraph", "number": "24", "heading": "Advice relating to proposed employee shareholder agreements", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-24", "extent": null, "status": null, "parent": "schedule/3/part/X" }, { "path": "schedule/3/paragraph/25", "kind": "paragraph", "number": "25", "heading": "Payments on which Class 1 or Class 1A contributions have been paid pursuant to the Social Security Contributions (Limited Liability Partnership) Regulations 2014", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-25", "extent": null, "status": null, "parent": "schedule/3/part/X" }, { "path": "schedule/3/paragraph/26", "kind": "paragraph", "number": "26", "heading": "Post Office Horizon compensation payments", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-26", "extent": null, "status": null, "parent": "schedule/3/part/X" }, { "path": "schedule/3/paragraph/27", "kind": "paragraph", "number": "27", "heading": "Post Office Horizon Shortfall Scheme compensation payments", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-27", "extent": null, "status": null, "parent": "schedule/3/part/X" }, { "path": "schedule/3/paragraph/28", "kind": "paragraph", "number": "28", "heading": "Group Litigation Order nominated individual compensation payments, onward payments of Post Office compensation payments, Post Office Process Review Scheme compensation payments and Suspension Remuneration Review compensation payments", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-28", "extent": null, "status": null, "parent": "schedule/3/part/X" }, { "path": "schedule/3/paragraph/29", "kind": "paragraph", "number": "29", "heading": "Parental Transitions Support scheme payments", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-29", "extent": null, "status": null, "parent": "schedule/3/part/X" }, { "path": "schedule/3/paragraph/30", "kind": "paragraph", "number": "30", "heading": "Jobs Plus Pilot payments", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-30", "extent": null, "status": null, "parent": "schedule/3/part/X" }, { "path": "schedule/3/paragraph/31", "kind": "paragraph", "number": "31", "heading": "Horizon Convictions Redress Scheme compensation payments and Horizon Shortfall Scheme Fixed Sum Awards", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-31", "extent": null, "status": null, "parent": "schedule/3/part/X" }, { "path": "schedule/3/paragraph/32", "kind": "paragraph", "number": "32", "heading": "Horizon Shortfall Scheme Appeals compensation payments", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-32", "extent": null, "status": null, "parent": "schedule/3/part/X" }, { "path": "schedule/3/paragraph/33", "kind": "paragraph", "number": "33", "heading": "Post Office Capture Redress Scheme payments", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/paragraph-33", "extent": null, "status": null, "parent": "schedule/3/part/X" }, { "path": "schedule/4", "kind": "schedule", "number": "4", "heading": "Provisions derived from the Income Tax Acts and the Income Tax (Pay As You Earn) Regulations 2003", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "schedule/4/part/I", "kind": "part", "number": "I", "heading": "GENERAL", "url": null, "extent": null, "status": null, "parent": "schedule/4" }, { "path": "schedule/4/paragraph/1", "kind": "paragraph", "number": "1", "heading": "Interpretation", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-1", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/I" }, { "path": "schedule/4/paragraph/2", "kind": "paragraph", "number": "2", "heading": "Multiple employers", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-2", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/I" }, { "path": "schedule/4/paragraph/3", "kind": "paragraph", "number": "3", "heading": "Intermediate employers", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-3", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/I" }, { "path": "schedule/4/paragraph/4", "kind": "paragraph", "number": "4", "heading": "Employer’s earnings-related contributions", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-4", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/I" }, { "path": "schedule/4/paragraph/4A", "kind": "paragraph", "number": "4A", "heading": "Intermediaries", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-4A", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/I" }, { "path": "schedule/4/paragraph/5", "kind": "paragraph", "number": "5", "heading": "Continuation of proceedings etc.", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-5", "extent": null, "status": null, "parent": "schedule/4/part/I" }, { "path": "schedule/4/part/II", "kind": "part", "number": "II", "heading": "DEDUCTION OF EARNINGS-RELATED CONTRIBUTIONS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4" }, { "path": "schedule/4/paragraph/6", "kind": "paragraph", "number": "6", "heading": "Deduction of earnings-related contributions", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-6", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/II" }, { "path": "schedule/4/paragraph/7", "kind": "paragraph", "number": "7", "heading": "Calculation of deduction", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-7", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/II" }, { "path": "schedule/4/paragraph/8", "kind": "paragraph", "number": "8", "heading": "Records where liability transferred from secondary contributor to employed earner: relevant employment income", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-8", "extent": null, "status": null, "parent": "schedule/4/part/II" }, { "path": "schedule/4/paragraph/9", "kind": "paragraph", "number": "9", "heading": "Certificate of contributions paid", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-9", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/II" }, { "path": "schedule/4/part/III", "kind": "part", "number": "III", "heading": "PAYMENT AND RECOVERY OR EARNINGS-RELATED CONTRIBUTIONS, CLASS 1A CONTRIBUTIONS AND CLASS 1B CONTRIBUTIONS, ETC.", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4" }, { "path": "schedule/4/paragraph/10", "kind": "paragraph", "number": "10", "heading": "Payment of earnings-related contributions monthly by employer", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-10", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/11", "kind": "paragraph", "number": "11", "heading": "Payments of earnings-related contributions quarterly by employer", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-11", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/11ZA", "kind": "paragraph", "number": "11ZA", "heading": "Payments to and recoveries from HMRC for each tax period by Real Time Information employers: returns under paragraph 21E(6) or 21EA(3)", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-11ZA", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/11A", "kind": "paragraph", "number": "11A", "heading": "Payments of earnings-related contributions in respect of retrospective earnings", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-11A", "extent": null, "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/12", "kind": "paragraph", "number": "12", "heading": "Payment of earnings-related contributions by employer (further provisions)", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-12", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/13", "kind": "paragraph", "number": "13", "heading": "Payment of Class 1B contributions", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-13", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/14", "kind": "paragraph", "number": "14", "heading": "Employer failing to pay earnings-related contributions", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-14", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/15", "kind": "paragraph", "number": "15", "heading": "Specified amount of earnings-related contributions payable by the employer", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-15", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/16", "kind": "paragraph", "number": "16", "heading": "Recovery of earnings-related contributions or Class 1B contributions", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-16", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/17", "kind": "paragraph", "number": "17", "heading": "Interest on overdue earnings-related contributions or Class 1B contributions", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-17", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/17A", "kind": "paragraph", "number": "17A", "heading": "Application of paragraphs 16 and 17 in cases of wilful failure to pay", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-17A", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/18", "kind": "paragraph", "number": "18", "heading": "Payment of interest on repaid earnings-related contributions or Class 1B contributions", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-18", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/19", "kind": "paragraph", "number": "19", "heading": "Repayment of interest", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-19", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/20", "kind": "paragraph", "number": "20", "heading": "Remission of interest for official error", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-20", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/21", "kind": "paragraph", "number": "21", "heading": "Application of paragraphs 10, 12, 16, 17, 18, 19 and 20", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-21", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/21A", "kind": "paragraph", "number": "21A", "heading": "Real time returns of information about payments of ... earnings", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-21A", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/21AA", "kind": "paragraph", "number": "21AA", "heading": "Employees in respect of whom employer is not required to maintain a deductions worksheet", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-21AA", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/21AB", "kind": "paragraph", "number": "21AB", "heading": "Employees paid in specified circumstances", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-21AB", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/21AC", "kind": "paragraph", "number": "21AC", "heading": "Paragraphs 21AA and 21AB: supplementary", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-21AC", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/21AD", "kind": "paragraph", "number": "21AD", "heading": "Benefits and expenses – returns under regulations 85 to 87 of the PAYE Regulations", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-21AD", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/21AE", "kind": "paragraph", "number": "21AE", "heading": "Employees paid advance payments of earnings", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-21AE", "extent": null, "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/21B", "kind": "paragraph", "number": "21B", "heading": "Modification of the requirements of paragraph 21A: notional payments", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-21B", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/21C", "kind": "paragraph", "number": "21C", "heading": "Relationship between paragraph 21A and aggregation of earnings", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-21C", "extent": null, "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/21CA", "kind": "paragraph", "number": "21CA", "heading": "Notifications of payments of ... earnings to and by providers of certain electronic payment methods", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-21CA", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/21D", "kind": "paragraph", "number": "21D", "heading": "Exceptions to paragraph 21A", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-21D", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/21E", "kind": "paragraph", "number": "21E", "heading": "Returns under paragraphs 21A and 21D: amendments", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-21E", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/21EA", "kind": "paragraph", "number": "21EA", "heading": "Failure to make a return under paragraph 21A or 21D", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-21EA", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/21F", "kind": "paragraph", "number": "21F", "heading": "Additional information about payments", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-21F", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/21G", "kind": "paragraph", "number": "21G", "heading": "Penalty: failure to comply with paragraph 21A or 21D", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-21G", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/22", "kind": "paragraph", "number": "22", "heading": "Return by employer at end of year", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-22", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/23", "kind": "paragraph", "number": "23", "heading": "Notification by employer at end of year that an agreement described in paragraph 3A(2) or an election under paragraph 3B(1) of Schedule 1 to the Act has been operated in relation to a Secondary Class 1 contribution", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-23", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/24", "kind": "paragraph", "number": "24", "heading": "Special return by employer at end of voyage period", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-24", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/25", "kind": "paragraph", "number": "25", "heading": "Return by employer of recovery under the Statutory Sick Pay Percentage Threshold Order", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-25", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/26", "kind": "paragraph", "number": "26", "heading": "Retention by employer of contribution and election records", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-26", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/26A", "kind": "paragraph", "number": "26A", "heading": "Certificate of employer's liability to pay contributions after inspection of documents", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-26A", "extent": null, "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/27", "kind": "paragraph", "number": "27", "heading": "Death of an employer", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-27", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/28", "kind": "paragraph", "number": "28", "heading": "Succession to a business, etc", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-28", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/paragraph/29", "kind": "paragraph", "number": "29", "heading": "Payments by cheque", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/III" }, { "path": "schedule/4/part/3A", "kind": "part", "number": "3A", "heading": "DEBTS OF MANAGED SERVICE COMPANIES", "url": null, "extent": null, "status": null, "parent": "schedule/4" }, { "path": "schedule/4/paragraph/29A", "kind": "paragraph", "number": "29A", "heading": "Interpretation of this Part", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29A", "extent": null, "status": null, "parent": "schedule/4/part/3A" }, { "path": "schedule/4/paragraph/29B", "kind": "paragraph", "number": "29B", "heading": "Relevant contributions debts of managed service companies", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29B", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/3A" }, { "path": "schedule/4/paragraph/29C", "kind": "paragraph", "number": "29C", "heading": "Transfer of debt of managed service company", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29C", "extent": null, "status": null, "parent": "schedule/4/part/3A" }, { "path": "schedule/4/paragraph/29D", "kind": "paragraph", "number": "29D", "heading": "Time limits for issue of transfer notices", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29D", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/3A" }, { "path": "schedule/4/paragraph/29E", "kind": "paragraph", "number": "29E", "heading": "Contents of transfer notice", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29E", "extent": null, "status": null, "parent": "schedule/4/part/3A" }, { "path": "schedule/4/paragraph/29F", "kind": "paragraph", "number": "29F", "heading": "Payment of the specified amount", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29F", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/3A" }, { "path": "schedule/4/paragraph/29G", "kind": "paragraph", "number": "29G", "heading": "Appeals", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29G", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/3A" }, { "path": "schedule/4/paragraph/29H", "kind": "paragraph", "number": "29H", "heading": "Procedure on appeals", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29H", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/3A" }, { "path": "schedule/4/paragraph/29J", "kind": "paragraph", "number": "29J", "heading": "Withdrawal of transfer notices", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29J", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/3A" }, { "path": "schedule/4/paragraph/29K", "kind": "paragraph", "number": "29K", "heading": "Application of Part 6 of the Taxes Management Act 1970", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29K", "extent": null, "status": null, "parent": "schedule/4/part/3A" }, { "path": "schedule/4/paragraph/29L", "kind": "paragraph", "number": "29L", "heading": "Repayment of surplus amounts", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29L", "extent": null, "status": null, "parent": "schedule/4/part/3A" }, { "path": "schedule/4/part/5", "kind": "part", "number": null, "heading": "PART 3AA", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/part-5", "extent": null, "status": null, "parent": "schedule/4" }, { "path": "schedule/4/paragraph/29LA", "kind": "paragraph", "number": "29LA", "heading": "Recovery from relevant persons", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29LA", "extent": null, "status": null, "parent": "schedule/4/part/5" }, { "path": "schedule/4/paragraph/29LB", "kind": "paragraph", "number": "29LB", "heading": "Recovery of deemed employer NICs debt", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29LB", "extent": null, "status": null, "parent": "schedule/4/part/5" }, { "path": "schedule/4/paragraph/29LC", "kind": "paragraph", "number": "29LC", "heading": "The relevant period", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29LC", "extent": null, "status": null, "parent": "schedule/4/part/5" }, { "path": "schedule/4/paragraph/29LD", "kind": "paragraph", "number": "29LD", "heading": "Contents of recovery notice", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29LD", "extent": null, "status": null, "parent": "schedule/4/part/5" }, { "path": "schedule/4/paragraph/29LE", "kind": "paragraph", "number": "29LE", "heading": "Payment of deemed employer NICs debt and interest", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29LE", "extent": null, "status": null, "parent": "schedule/4/part/5" }, { "path": "schedule/4/paragraph/29LF", "kind": "paragraph", "number": "29LF", "heading": "Appeals", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29LF", "extent": null, "status": null, "parent": "schedule/4/part/5" }, { "path": "schedule/4/paragraph/29LG", "kind": "paragraph", "number": "29LG", "heading": "Withdrawal of recovery notices", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29LG", "extent": null, "status": null, "parent": "schedule/4/part/5" }, { "path": "schedule/4/paragraph/29LH", "kind": "paragraph", "number": "29LH", "heading": "Application of Part 6 of TMA", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29LH", "extent": null, "status": null, "parent": "schedule/4/part/5" }, { "path": "schedule/4/part/3B", "kind": "part", "number": "3B", "heading": "Security for the payment of Class 1 contributions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4" }, { "path": "schedule/4/paragraph/29M", "kind": "paragraph", "number": "29M", "heading": "Interpretation", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29M", "extent": null, "status": null, "parent": "schedule/4/part/3B" }, { "path": "schedule/4/paragraph/29N", "kind": "paragraph", "number": "29N", "heading": "Requirement for security", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29N", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/3B" }, { "path": "schedule/4/paragraph/29O", "kind": "paragraph", "number": "29O", "heading": "Employers", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29O", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/3B" }, { "path": "schedule/4/paragraph/29P", "kind": "paragraph", "number": "29P", "heading": "Persons from whom security can be required", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29P", "extent": null, "status": null, "parent": "schedule/4/part/3B" }, { "path": "schedule/4/paragraph/29Q", "kind": "paragraph", "number": "29Q", "heading": "Notice of requirement", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29Q", "extent": null, "status": null, "parent": "schedule/4/part/3B" }, { "path": "schedule/4/paragraph/29R", "kind": "paragraph", "number": "29R", "heading": "Date on which security is due", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29R", "extent": null, "status": null, "parent": "schedule/4/part/3B" }, { "path": "schedule/4/paragraph/29S", "kind": "paragraph", "number": "29S", "heading": "Application for reduction in the value of security held", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29S", "extent": null, "status": null, "parent": "schedule/4/part/3B" }, { "path": "schedule/4/paragraph/29T", "kind": "paragraph", "number": "29T", "heading": "Outcome of application under paragraph 29S", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29T", "extent": null, "status": null, "parent": "schedule/4/part/3B" }, { "path": "schedule/4/paragraph/29U", "kind": "paragraph", "number": "29U", "heading": "Outcome of application under paragraph 29S: further provision", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29U", "extent": null, "status": null, "parent": "schedule/4/part/3B" }, { "path": "schedule/4/paragraph/29V", "kind": "paragraph", "number": "29V", "heading": "Appeals", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29V", "extent": null, "status": null, "parent": "schedule/4/part/3B" }, { "path": "schedule/4/paragraph/29W", "kind": "paragraph", "number": "29W", "heading": "Appeals: further provision for cases which fall within paragraph 29R(2)", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29W", "extent": null, "status": null, "parent": "schedule/4/part/3B" }, { "path": "schedule/4/paragraph/29X", "kind": "paragraph", "number": "29X", "heading": "Offence", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29X", "extent": null, "status": null, "parent": "schedule/4/part/3B" }, { "path": "schedule/4/part/3C", "kind": "part", "number": "3C", "heading": "CERTAIN DEBTS OF COMPANIES UNDER PARAGRAPH 3ZB OF PART 8 OF SCHEDULE 3 (TRAVEL EXPENSES OF WORKERS PROVIDING SERVICES THROUGH EMPLOYMENT INTERMEDIARIES)", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4" }, { "path": "schedule/4/paragraph/29Y", "kind": "paragraph", "number": "29Y", "heading": "Interpretation of Part 3C: “relevant contributions debt” and “relevant date”", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29Y", "extent": null, "status": null, "parent": "schedule/4/part/3C" }, { "path": "schedule/4/paragraph/29Z", "kind": "paragraph", "number": "29Z", "heading": "Interpretation of Part 3C: general", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29Z", "extent": null, "status": null, "parent": "schedule/4/part/3C" }, { "path": "schedule/4/paragraph/29Z1", "kind": "paragraph", "number": "29Z1", "heading": "Liability of directors for relevant contributions debts", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29Z1", "extent": null, "status": null, "parent": "schedule/4/part/3C" }, { "path": "schedule/4/paragraph/29Z2", "kind": "paragraph", "number": "29Z2", "heading": "Appeals in relation to personal liability notices", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29Z2", "extent": null, "status": null, "parent": "schedule/4/part/3C" }, { "path": "schedule/4/paragraph/29Z3", "kind": "paragraph", "number": "29Z3", "heading": "Withdrawal of personal liability notices", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29Z3", "extent": null, "status": null, "parent": "schedule/4/part/3C" }, { "path": "schedule/4/paragraph/29Z4", "kind": "paragraph", "number": "29Z4", "heading": "Recovery of sums due under personal liability notice: application of Part 6 of Taxes Management Act 1970", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29Z4", "extent": null, "status": null, "parent": "schedule/4/part/3C" }, { "path": "schedule/4/paragraph/29Z5", "kind": "paragraph", "number": "29Z5", "heading": "Repayment of surplus amounts", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-29Z5", "extent": null, "status": null, "parent": "schedule/4/part/3C" }, { "path": "schedule/4/part/IV", "kind": "part", "number": "IV", "heading": "ASSESSMENT AND DIRECT COLLECTION", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4" }, { "path": "schedule/4/paragraph/30", "kind": "paragraph", "number": "30", "heading": "Provisions for direct payment", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-30", "extent": null, "status": null, "parent": "schedule/4/part/IV" }, { "path": "schedule/4/paragraph/30A", "kind": "paragraph", "number": "30A", "heading": "Application of paragraphs 31 and 31A", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-30A", "extent": null, "status": null, "parent": "schedule/4/part/IV" }, { "path": "schedule/4/paragraph/31", "kind": "paragraph", "number": "31", "heading": "Direct collection involving deductions working sheets", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-31", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/IV" }, { "path": "schedule/4/paragraph/31A", "kind": "paragraph", "number": "31A", "heading": "Direct collection involving deductions working sheets on and after 6th April 2014", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-31A", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4/part/IV" }, { "path": "schedule/4A", "kind": "schedule", "number": "4A", "heading": "Real time returns", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "schedule/4A/paragraph/1", "kind": "paragraph", "number": "1", "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4A/paragraph-1", "extent": null, "status": null, "parent": "schedule/4A" }, { "path": "schedule/4A/paragraph/2", "kind": "paragraph", "number": "2", "heading": "Information about the employer and the employee", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4A/paragraph-2", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4A" }, { "path": "schedule/4A/paragraph/2A", "kind": "paragraph", "number": "2A", "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4A/paragraph-2A", "extent": null, "status": null, "parent": "schedule/4A" }, { "path": "schedule/4A/paragraph/3", "kind": "paragraph", "number": "3", "heading": "Information about payments to the employee, etc", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4A/paragraph-3", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4A" }, { "path": "schedule/4A/paragraph/3A", "kind": "paragraph", "number": "3A", "heading": "Information about payments to the employee, etc", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4A/paragraph-3A", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4A" }, { "path": "schedule/4A/paragraph/4", "kind": "paragraph", "number": "4", "heading": "Information about payments to the employee, etc", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4A/paragraph-4", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4A" }, { "path": "schedule/4A/paragraph/5", "kind": "paragraph", "number": "5", "heading": "Information about payments to the employee, etc", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4A/paragraph-5", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4A" }, { "path": "schedule/4A/paragraph/6", "kind": "paragraph", "number": "6", "heading": "Information about payments to the employee, etc", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4A/paragraph-6", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4A" }, { "path": "schedule/4A/paragraph/7", "kind": "paragraph", "number": "7", "heading": "Information about payments to the employee, etc", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4A/paragraph-7", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4A" }, { "path": "schedule/4A/paragraph/7A", "kind": "paragraph", "number": "7A", "heading": "Information about payments to the employee, etc", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4A/paragraph-7A", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4A" }, { "path": "schedule/4A/paragraph/8", "kind": "paragraph", "number": "8", "heading": "Information about payments to the employee, etc", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4A/paragraph-8", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4A" }, { "path": "schedule/4A/paragraph/9", "kind": "paragraph", "number": "9", "heading": "Information about payments to the employee, etc", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4A/paragraph-9", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4A" }, { "path": "schedule/4A/paragraph/10", "kind": "paragraph", "number": "10", "heading": "Information about payments to the employee, etc", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4A/paragraph-10", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4A" }, { "path": "schedule/4A/paragraph/11", "kind": "paragraph", "number": "11", "heading": "Information about payments to the employee, etc", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4A/paragraph-11", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4A" }, { "path": "schedule/4A/paragraph/12", "kind": "paragraph", "number": "12", "heading": "Information about payments to the employee, etc", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4A/paragraph-12", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "schedule/4A" }, { "path": "schedule/4/paragraph/12A", "kind": "paragraph", "number": "12A", "heading": "Information about payments to the employee, etc", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-12A", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4A" }, { "path": "schedule/4/paragraph/12B", "kind": "paragraph", "number": "12B", "heading": "Information about payments to the employee, etc", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-12B", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4A" }, { "path": "schedule/4/paragraph/12C", "kind": "paragraph", "number": "12C", "heading": "Information about payments to the employee, etc", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-12C", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4A" }, { "path": "schedule/4/paragraph/12D", "kind": "paragraph", "number": "12D", "heading": "Information about payments to the employee, etc", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4/paragraph-12D", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4A" }, { "path": "schedule/4A/paragraph/12E", "kind": "paragraph", "number": "12E", "heading": "Information about payments to the employee, etc", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4A/paragraph-12E", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4A" }, { "path": "schedule/4A/paragraph/12F", "kind": "paragraph", "number": "12F", "heading": "Information about payments to the employee, etc", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4A/paragraph-12F", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4A" }, { "path": "schedule/4A/paragraph/13", "kind": "paragraph", "number": "13", "heading": "Information about statutory sick pay", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4A/paragraph-13", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "schedule/4A" }, { "path": "schedule/4A/paragraph/14", "kind": "paragraph", "number": "14", "heading": "Information about statutory maternity pay", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4A/paragraph-14", "extent": null, "status": null, "parent": "schedule/4A" }, { "path": "schedule/4A/paragraph/15", "kind": "paragraph", "number": "15", "heading": "Information about ordinary statutory paternity pay", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4A/paragraph-15", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4A" }, { "path": "schedule/4A/paragraph/16", "kind": "paragraph", "number": "16", "heading": "Information about additional statutory paternity pay", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4A/paragraph-16", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "schedule/4A" }, { "path": "schedule/4A/paragraph/17", "kind": "paragraph", "number": "17", "heading": "Information about additional statutory paternity pay", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4A/paragraph-17", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "schedule/4A" }, { "path": "schedule/4A/paragraph/17A", "kind": "paragraph", "number": "17A", "heading": "Information about statutory shared parental pay", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4A/paragraph-17A", "extent": null, "status": null, "parent": "schedule/4A" }, { "path": "schedule/4A/paragraph/17B", "kind": "paragraph", "number": "17B", "heading": "Information about statutory shared parental pay", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4A/paragraph-17B", "extent": null, "status": null, "parent": "schedule/4A" }, { "path": "schedule/4A/paragraph/18", "kind": "paragraph", "number": "18", "heading": "Information about statutory adoption pay", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4A/paragraph-18", "extent": null, "status": null, "parent": "schedule/4A" }, { "path": "schedule/4A/paragraph/19", "kind": "paragraph", "number": "19", "heading": "Information about statutory parental bereavement pay", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4A/paragraph-19", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4A" }, { "path": "schedule/4A/paragraph/20", "kind": "paragraph", "number": "20", "heading": "Information about statutory neonatal care pay", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4A/paragraph-20", "extent": "E+W+S", "status": null, "parent": "schedule/4A" }, { "path": "schedule/4B", "kind": "schedule", "number": "4B", "heading": "Additional information about payments", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "schedule/4B/paragraph/1", "kind": "paragraph", "number": "1", "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4B/paragraph-1", "extent": null, "status": null, "parent": "schedule/4B" }, { "path": "schedule/4B/paragraph/2", "kind": "paragraph", "number": "2", "heading": "Deductions in respect of statutory payments", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4B/paragraph-2", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4B" }, { "path": "schedule/4B/paragraph/3", "kind": "paragraph", "number": "3", "heading": "Deductions in respect of statutory payments", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4B/paragraph-3", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4B" }, { "path": "schedule/4B/paragraph/4", "kind": "paragraph", "number": "4", "heading": "Deductions in respect of statutory payments", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4B/paragraph-4", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "schedule/4B" }, { "path": "schedule/4B/paragraph/4A", "kind": "paragraph", "number": "4A", "heading": "Deductions in respect of statutory payments", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4B/paragraph-4A", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4B" }, { "path": "schedule/4B/paragraph/5", "kind": "paragraph", "number": "5", "heading": "Deductions in respect of statutory payments", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4B/paragraph-5", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4B" }, { "path": "schedule/4B/paragraph/5A", "kind": "paragraph", "number": "5A", "heading": "Deductions in respect of statutory payments", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4B/paragraph-5A", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4B" }, { "path": "schedule/4B/paragraph/5B", "kind": "paragraph", "number": "5B", "heading": "Deductions in respect of statutory payments", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4B/paragraph-5B", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/4B" }, { "path": "schedule/4B/paragraph/6", "kind": "paragraph", "number": "6", "heading": "Deductions in respect of statutory payments", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4B/paragraph-6", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "schedule/4B" }, { "path": "schedule/4B/paragraph/7", "kind": "paragraph", "number": "7", "heading": "Regional secondary contributions holiday for new businesses", "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-4B/paragraph-7", "extent": null, "status": null, "parent": "schedule/4B" }, { "path": "schedule/5", "kind": "schedule", "number": "5", "heading": "ELECTIONS ABOUT SECURITIES OPTIONS, RESTRICTED SECURITIES AND CONVERTIBLE SECURITIES", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "schedule/5/paragraph/1", "kind": "paragraph", "number": "1", "heading": null, "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-5/paragraph-1", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/5" }, { "path": 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